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Series consists of a ledger documenting boulevard maintenance taxes.

These taxes were collected in accordance to By-law No. 956 which states that 'for the purpose of providing annually the required sum to defray the cost of maintenance and upkeep of the boulevards on all streets in the City now and hereafter to be boulevarded there is hereby assessed upon the real property and portions of real property fronting upon any boulevard now or hereafter constructed, and there shall be levied and collected in each year an annual rate of four-fifths of a cent. per square foot of the area included in such boulevards.' Ledger consists of a calculation of street frontage, legal description of the property, and rates by year.

Series consists of receipts issued for payment of yearly road taxes (one item only).